论文部分内容阅读
一、新旧准则的比较《企业会计准则第13号——或有事项》与国际会计趋同,与旧准则比较,有以下异同: (一)或有事项的概念和确认条件相同。或有事项是指过去的交易或者事项形成的,其结果需由某些未来事项的发生或不发生才能决定的不确定事项。如果与或有事项相
I. Comparisons of Old and New Standards The differences between the “Accounting Standard for Business Enterprises No. 13 - Contingencies” and international accounting and the comparison with the old standards are as follows: (i) The concept of contingencies is the same as the conditions for confirmation. An contingent event is an uncertain event that is formed by past transactions or events and whose result needs to be determined by the occurrence or non-occurrence of certain future events. If you have something to do with you